Our company elaborates both judicial and extra-judicial accounting expertise reports.
Accounting expertise is the activity carried out by an expert accountant.
Accounting expertise is the control of the records, accounts and supporting documents of a company. The purpose of the accounting expertise activity is to provide the interested parties with the information necessary to find a solution to an appeal filed by one of the parties.
Besides its control function, accounting expertise has a scientific research function, i.e. accounting expertise highlights how certain financial economic facts are reflected in the accounting record of a company.
Accounting expertise has a number of features:
- Accounting expertise covers the research of financial economic facts
- The scope of the accounting expertise is represented by the economic activity of economic agents
- Through accounting expertise, facts are researched based on the information provided by the economic records.
- Besides research, the accounting expertise also involves interpreting the record data and formulating opinions on the problems identified based on the legislation in force.
- Finally, the accounting expertise elaborates conclusions necessary to the approved judicial bodies based on the findings made.
Expertise accounting analyses the compliance of economic facts with supporting documentation, as well as the causes that have led to deviations from the normative acts in force at the time in question. The actual status of the business is determined as a result of the expertise.
Depending on its destination, the accounting expertise can be:
- judicial, ordered by judicial bodies to resolve cases that are under investigation, research or trial;
- extrajudicial, requested by interested natural or legal persons without an investigation file , research or judgment.
